AbstractThe Covid 19 pandemic that has been going on for several months in Indonesia has certainly caused a crisis not only of a health crisis, but also an economic crisis. In such circumstances, Termination of Employment (PHK) which becomes a nightmare can also be done by reason of force majeure due to the Covid-19 pandemic, because it has been mentioned in Law Number 13 of 2003 concerning Labor, both have been agreed in the work agreement , company regulations, and collective work agreements, as well as those that have not been agreed upon. However, this is an ultimum remedium or a last resort for solving problems that occur due to the relative nature of force majeure.Keywords: Covid-19, Labor, layoffs AbstrakPandemi Covid 19 yang telah berlangsung selama beberapa bulan di Indonesia tentunya telah menimbulkan krisis tidak hanya krisis kesehatan, namun juga krisis ekonomi. Dalam keadaan demikian, Pemutusan Hubungan Kerja (PHK) yang menjadi mimpi buruk pun dapat dilakukan dengan adanya alasan force majeure akibat pandemi Covid-19, karena hal tersebut telah disebutkan dalam Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, baik telah disepakati dalam perjanjian kerja, peraturan perusahaan, dan perjanjian kerja bersama, maupun yang belum disepakati. Namun hal tersebut merupakan ultimum remedium atau jalan terakhir dari penyelesaian masalah yang terjadi dikarenakan sifat force majeure yang relatif.Kata Kunci: Covid-19, Buruh, PHK